Agricultural Income Claim Remanded for Lack of Proof

Deepak Vegpro (P) Ltd. Vs DCIT (ITAT Jaipur) Agricultural Income Claim—Lack of Evidence; Matter Remanded to AO for Fresh Verification In Deepak Vegpro (P) Ltd. v. DCIT, Central Circle, Alwar (ITA No. 1286/JPR/2025; AY 2022-23), the ITAT Jaipur Bench examined disallowance of ₹98,460 claimed as agricultural income. The assessee claimed exemption on the ground that its land was leased for agricultural purposes to M/s Bhagwati Farms. The Assessing Officer disallowed the claim due to absence of supporting evidence, such as a lease agreement, crop records, or revenue documents. The CIT(A) confir...